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[Federal Register Volume 89, Number 248 (Friday, December 27, 2024)]
[Notices]
[Pages 105628-105629]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-30466]

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DEPARTMENT OF JUSTICE

[CPCLO Order No. 008/2024]

Privacy Act of 1974; Matching Program

AGENCY: Justice Management Division, United States Department of 
Justice.

ACTION: Notice of a new matching program.

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SUMMARY: The Department of Justice (DOJ) is issuing a public notice of 
its intent to conduct a computer matching program with the Internal 
Revenue Service (IRS), Department of the Treasury. Under this matching 
program, entitled Taxpayer Address Request (TAR), the IRS will provide 
information relating to taxpayers' mailing addresses to the DOJ for 
purposes of enabling DOJ to locate debtors to initiate litigation and/
or enforce the collection of debts owed by the taxpayers to the United 
States.

DATES: This matching program will become effective on January 30, 2025. 
This matching program will continue for 18 months after the effective 
date. Please submit any comments by January 27, 2025.

ADDRESSES: Interested persons are invited to submit written comments 
regarding this notice by mail to Dennis Dauphin, Director, Debt 
Collection Management Staff, Justice Management Division, 145 N St. NE, 
Rm 6W.102, Washington, DC 20530, or by email at 
[email protected].

FOR FURTHER INFORMATION CONTACT: Dennis Dauphin, Director, Debt 
Collection Management Staff, Justice Management Division,

[[Page 105629]]

[email protected], 145 N St. NE, Rm 6W.102, Washington, DC 
20530.

SUPPLEMENTARY INFORMATION: This agreement reestablishes a matching 
program between the IRS and the DOJ to provide DOJ with the mailing 
addresses of taxpayers to assist DOJ in its effort to collect or to 
compromise debts owed to the United States. DOJ will provide IRS with 
an electronic file containing the names and Social Security Numbers 
(SSN) of individuals who owe debts to the U.S. and whose debts have 
been referred to DOJ for litigation and/or enforced collection. The IRS 
provides direct notice to taxpayers in the instructions to Form 1040, 
and constructive notice in the Federal Register system of records 
notice. The notice informs taxpayers that information provided on the 
income tax returns may be given to other Federal agencies, as provided 
by law. For the records involved in this match, both IRS and DOJ have 
provided constructive notice to record subjects through the 
publication, in the Federal Register, of systems of records notices 
that contain routine uses permitting disclosures consistent with this 
matching program.

PARTICIPATING AGENCIES: The participating agencies include: DOJ and the 
IRS.

AUTHORITY FOR CONDUCTING THE MATCHING PROGRAM:

    This matching agreement is executed pursuant to 5 U.S.C. 552a(o), 
the Privacy Act of 1974, as amended, and sets forth the terms under 
which the IRS agrees to disclose taxpayer mailing addresses to the DOJ. 
This matching program is being conducted under the authority of the 
Internal Revenue Code Sec.  6103(m)(2), and the routine uses published 
in the agencies' Privacy Act systems of records notices for the systems 
of records used in this match. This provides for disclosure, upon 
written request, of a taxpayer's mailing address for use by officers, 
employees, or agents of a Federal agency for the purpose of locating 
such taxpayer to collect or compromise a Federal claim against the 
taxpayer in accordance with Title 31, Sec. Sec.  3711, 3717, and 3718. 
These statutory provisions authorize DOJ to collect debts on behalf of 
the United States through litigation.

PURPOSES:

    The purpose of this program is to provide DOJ with the most current 
addresses of taxpayers, to notify debtors of legal actions that may be 
taken by DOJ and the rights afforded them in the litigation, and to 
enforce collection of debts owed to the United States.

CATEGORIES OF INDIVIDUALS:

    Individuals who owe debts to the United States and whose debts have 
been referred to the DOJ for litigation and/or enforced collection.

CATEGORIES OF RECORDS:

    DOJ will submit the nine-digit SSN and four-character Name Control 
(the first four letters of the surname) of each individual whose 
current address is requested. IRS will provide:
    a. Nine-digit SSN and four-character Name Control; and
    b. The latest street address, P.O. Box, or other address, city, 
State and ZIP Code, only if the input SSN and Name Control both match 
the Individual Master File (IMF); or
    c. A code explaining that no match was found on the IMF.

SYSTEMS OF RECORDS:

    DOJ will provide records from the Debt Collection Enforcement 
System, JUSTICE/DOJ-016, last published in its entirety at 77 FR 9965 
(February 21, 2012). This system of records contains information on 
persons who owe debts to the United States and whose debts have been 
referred to the DOJ for litigation and/or enforced collection. DOJ 
records will be matched against records contained in Treasury's Privacy 
Act System of Records: Customer Account Data Engine (CADE) IMF, 
Treasury/IRS 24.030, last published at 80 FR 54082 (September 8, 2015). 
This system of records contains, among other information, the 
taxpayer's name, SSN, and most recent address known by IRS.
    In accordance with 5 U.S.C. 552a(o)(2)(A) and 5 U.S.C. 552a(r), the 
Department has provided a report to the Office of Management and Budget 
(OMB) and Congress on this new Computer Matching Program.

    Dated: December 17, 2024.
Peter A. Winn,
Acting Chief Privacy and Civil Liberties Officer, United States 
Department of Justice.
[FR Doc. 2024-30466 Filed 12-26-24; 8:45 am]
BILLING CODE 4410-CN-P
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